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A married couple under the community property regime (gananciales) inquired whether they could claim the tax relief for investment in their main residence in 2018. The Directorate General for Taxes (DGT) ruled that each spouse must individually exceed the threshold of amounts previously deducted for their former homes to qualify for the relief on the new property.
Cuestión planteada Si cabe aplicar por alguno de los dos cónyuges la deducción por inversión en vivienda habitual en la declaración de renta del ejercicio 2018.
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